AICPA Discusses Fair Value
The AICPA has issued a new whitepaper called Measurement of Fair Value for Certain Transactions of Not-for-Profit Entities which runs through detail scenarios where Accounting Standards Update No. 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs (effective for nonpublic entities in 2012) might apply. The whitepaper is currently only available to AICPA members and is chock full of topics you can throw out there if you want to bring the conversation to a screeching standstill at your next cocktail party.
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